Topical issues of improving Ukrainian legislation regulating the prevention and counteraction to smuggling and certain legal elements of customs rules’ violation

Abstract

The authors of the article analyze the measures for preventing and counteracting smuggling defined in the Customs Code of Ukraine and other acts of customs legislation, the imperfection of the normative consolidation of such measures in the Customs Code and the problematic issues of their implementation. The most important measures aimed at counteracting smuggling were suggested, which were defined by normative acts of the Cabinet of Ministers and the President of Ukraine, and were offered to strengthen them in legislation, in Section 17 of the Customs Code, which determined (though depleted) measures to prevent and counteract to smuggling. In particular, the expediency of introducing amendments to the Art. 456 of the Customs Code of Ukraine is substantiated, which would generally define the procedure for the controlled delivery of drugs, psychotropic substances and precursors, which should be detailed in the relevant normative act that should be promptly adopted by the competent authorities. It is also suggested to amend the Art. 456 of the Customs Code of Ukraine, which does not correctly define the objects of smuggling, which are subject to prevention and counteraction with regard to their illegal trafficking across the customs border of Ukraine.

There are also certain deficiencies in the normative definition of some legal elements of customs rules’ violation enshrined in the Customs Code, in particular concerning exceeding the term of temporary import or temporary export of goods. It is also offered to amend the Art. 481 of the Customs Code of Ukraine, recognizing commercial vehicles as the objects of the offenses.

The proposed amendments resulting from the study are to improve the current legislation that regulates the prevention and counteraction of smuggling, the specific element of customs rules’ violation, will enhance the effectiveness of the fight against smuggling and violations of customs rules in general.